cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fitria Magdalena
Contact Email
fitria.magdalena@uniska-kediri.ac.id
Phone
+6282139028246
Journal Mail Official
cendekia.akuntansi@uniska-kediri.ac.id
Editorial Address
Jln. Sersan Suharmaji Nomor. 38, Manisrenggo, Kecamatan Ngronggo, Kediri, Provinsi Jawa Timur
Location
Kota kediri,
Jawa timur
INDONESIA
JCA (Jurnal Cendekia Akuntansi)
Published by Universitas Islam Kadiri
ISSN : 27230104     EISSN : 27230090     DOI : https://doi.org/10.32503/akuntansi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JCA (JURNAL CENDEKIA AKUNTANSI) adalah jurnal ilmiah yang mulai terbit tahun 2020, oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Kadiri, dengan frekuensi terbit dua kali setahun, yaitu pada bulanJuni, Desember. Jurnal ini memuat tulisan yang berupa karya ilmiah atau artikel hasil penelitian bidang akuntansi. Penerbitan ini bertujuan untuk meningkatkan budaya menulis ilmiah para akademis, peneliti, birokrat, dan pemerhati ilmu pengetahuan baik dalam maupun luar negeri serta sebagai sarana dokumentasi perkembangan informasi pemikiran, penelitian yang ada hubungannya dengan ilmu Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 5 No 1 (2024): Juni" : 7 Documents clear
Penerapan Kebijakan Pembayaran Zakat Sebagai Pengurang Pajak (Studi di SD Islam Maryam Surabaya) Kusumawati, Arum Pratiwi; Sayidah, Nur
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5182

Abstract

Penelitian ini bertujuan untuk menganalisis respon wajib pajak orang pribadi atas penerapan kebijakan pembayaran zakat sebagai pengurang pajak di SD Islam Maryam Surabaya. Data yang digunakan dalam penelitian ini adalah hasil wawancara dan data gaji, tunjangan, pajak serta zakat. Pengumpulan data dilakukan dengan metode dokumentasi dan wawancara. Informan berjumlah lima orang yaitu kepala dan wakil kepala sekolah, bendahara sekolah dan dua orang guru. Hasil analisis menunjukkan bahwa wajib pajak belum memahami penerapan UU No. 23 Tahun 2011 Pasal 22 dan 23 tentang Zakat Sebagai Pengurang Penghasilan Kena Pajak. Informan sebagai wajib pajak orang pribadi (WPOP) bersikap pasif karena kurangnya pengetahuan terhadap ketentuan perundang-undangan. WPOP yang telah membayar zakat tidak memasukkan jumlah zakatnya dalam pelaporan SPT tahunan. WPOP membayar zakat ke amil zakat yang bukan ditunjuk Negara sehingga tidak memiliki bukti bayar. Pemungutan penerapan kebijakan pembayaran zakat pengurang pajak pada SD Islam Maryam telah memberikan dasar aturan walaupun masih bersifat umum, namun dapat dijadikan panduan dalam melaksanakan aktifitas yang berhubungan dengan masalah ekonomi di Indonesia.
Analisis Peramalan Harga Saham Dengan Metode Arima Terhadap Keputusan Investasi Pada Perusahaan Perbankan Dalam Indeks LQ45 Fitriani, Ruli; Ratih, Nur Rahmanti; Isnaniati, Siti
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5311

Abstract

Every trader or investor in buying shares will always confused with the highly volatile stock price movements, this is causes traders or investors to be careful in choosing prices on when entering to buy shares. ARIMA price forecasting method is a forecasting method that traders and investors can use to help make decisions.This study is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of price forecasting using the ARIMA (Autoregressive Integrated Moving Average) method on investment decisions in banking companies listed in the LQ45 index on the Indonesia Stock Exchange. The data collection technique in this study is documentation of the LQ45 Banking Index Stock Price on the Indonesian Stock Exchange.The results obtained in this study are that the model used in forecasting banking stock prices is the best model, the models include BBCA ARIMA (5.2.0), BBRI ARIMA (5.2.0), BMRI ARIMA (5.2, 0), BBNI ARIMA (2,2,0), and BBTN ARIMA (5,2,0). BBCA's share price decreased by -14.9%. BBRI's share price decreased by -5.8%. BMRI's share price decreased by -6.8%. BBNI's share price decreased by -58.5%. BBTN's share price decreased by -18.8%.106. Investors should not buy shares in banking stocks listed in the LQ45 index. This is because prices tend to fall and make investors suffer losses. However, if trading or investing in the near future, investors will buy shares of BBRI and BBTN companies, because within 1 month the shares will increase and investors or traders can get capital gains.
Akuntabilitas Berbasis Religiosity Value: Berperankah Mencegah Fraud Accounting? Jaya, Antholyn Thian; Yunita, Khristina; Ginting, Rafles
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5222

Abstract

This research aims to carefully investigate the concept of accountability in the context of preventing and addressing potential fraud within the structure of student organizations. The research method employed in this study is qualitative phenomenology, which aims to provide a deeper and richer understanding of how accountability operates within an organizational environment. Additionally, the qualitative phenomenological approach is used to uncover the meaning of experiences directly encountered by individuals. Phenomenology is chosen to gather information regarding fraud occurring within student organizations and reveal the meaning of accountability from the perspective of students' religiosity. This research utilizes primary data obtained from in-depth interviews with subjects of the study. The informants used in this research are the presidents of universities in Pontianak. Based on the research findings, it can be concluded that: 1) Transparency and communication among organization leaders are crucial for preventing miscommunication, strengthening the organizational environment, and reducing the potential for accounting fraud by closing information gaps. 2) The accountability attitude of organization leaders, especially through the production of accurate financial reports, can detect and address accounting fraud. 3) Religion plays a significant role in shaping individual morality and influencing the implementation of accountability. 4) The implementation of accountability in organizations involves morality driven by religious teachings. 5) Religious teachings prohibit fraudulent actions, thus the more devout one is to their religion, the less likely they are to engage in accounting fraud.
Evaluation of Financial Statements in Assessing the Financial Performance of the Local Government of South Labuhanbatu Regency Purba, Sahala; Marpaung, Catherine Audry Rebecca; Sinaga, Deda Sasmita; Ginting, Emisa Clara Br; Sirait, Tessa Anggraini
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5355

Abstract

South Labuhanbatu Regency financial management is limited by established regulations, such as South Labuhanbatu Regent Regulation Number 66 of 2018 concerning Management of Information and Documentation Services within the South Labuhanbatu Regency Government. The South Labuhanbatu Regency Government carries out observations and research in carrying out research, as was carried out in research using a methodology published in 2018This study aims to evaluate the financial performance of the local government of South Labuhanbatu Regency based on the following factors: (1) Regional Autonomy Level Ratio (2) Regional Financial Dependence Ratio (3) Fiscal Decentralization Rate Ratio (4) Regional Original Revenue Effectiveness Ratio (5) Regional Original Revenue Efficiency Ratio (6) Regional Fiscal Management Effectiveness Ratio (7) Regional Tax Management Efficiency Ratio (8) Contribution Rate Ratio of Regional Owned Enterprises. The data is analyzed based on the theories of previous experts, then explained in detail for decision making on the financial performance of local governments. Based on the research conducted, the results show the regional financial performance of South Labuhanbatu Regency from 2013 to 2022 as follows: (1) The Regional Autonomy Level Ratio shows a very low level, with an average value of 6.98%, (2) the Regional Financial Dependence Ratio shows a high category, with an average value of 90.75%, (3) The Fiscal Decentralization Rate Ratio shows a very low level, with an average of 6.21%, (4) the Regional Original Revenue Effectiveness Ratio shows the less effective category with an average of 7.87%, (5) the Regional Original Revenue Efficiency Ratio shows the very efficient category with an average of 92.93%, (6) the Regional Fiscal Management Effectiveness Ratio shows the fairly effective category with an average of 97.74%, (7) the Regional Tax Management Efficiency Ratio shows the efficient category with an average of 19.37%, (8) The ratio of the degree of contribution of Regional-Owned Enterprises shows a contribution of 2.87%. So in this case the central government has failed in developing BUMD in South Labuhanbatu district. From the results of this analysis, it can be concluded that overall the development of South Labuhanbatu Regency carried out by the central government has been successfully implemented, this can be seen from the analysis of regional government financial reports which are reviewed from 8 measurement proportions, South Labuhanbatu Regency which has 4 measurement proportions that have been successful , while the proportion of 4 measurements that were unsuccessful, it can be seen that the proportion of measurements that were successful and those that were unsuccessful were the same. The suggestion in this analysis is that the South Labuhanbatu regional government can optimize human resources and natural resources as well as pay attention to infrastructure development and also increase the number of years of observation.
Pengaruh Penerapan Layanan Samsat Drive Thru Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang Kinanti, Asih; Anggraini, Leriza Desitama; Meiriasari, Vhika
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5228

Abstract

The manner in which taxpayers complete their tax obligations is known as compliance with the laws and regulations governing taxation. The potential to impact taxpayer compliance exists for both external and internal factors. Motivation from within that is connected to an individual's special qualities is known as internal motivation, and it is what drives someone to pay their taxes. All the same, it is an external factor, originating from the outside; examples of external factors are the surrounding environment and unsupportive conditions. This study looks at the impact of mobile and drive-through SAMSAT services on taxpayer compliance with motor vehicles. Palembang City motorists who file taxes were given access to a Google Form survey. The purpose of the survey was to randomly select one hundred respondents. It is possible to analyze data using quantitative approaches. The impact of drive-through SAMSAT on motor vehicle tax compliance in Palembang City is nil (prob 0.334 > alpha = 0.05), but mobile SAMSAT has a considerable impact (prob 0.021 < alpha = 0.05). These were the outcomes of the analysis. When SAMSAT travel and drive-through are coupled, there is also a significant impact on motor vehicle tax compliance in Palembang City (prob = 0.000 < alpha = 0.05). Keywords: SAMSAT Drive Thru, SAMSAT Keliling, Taxpayer Compliance.
Sistem Akuntansi Persediaan Bahan Habis Pakai Pada Kantor Palang Merah Indonesia (PMI) Kota Blitar Masrunik, Endah; Indarriyanti, Henni; Wahyudi, Arif; Mudjiasih, Mudjiasih
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5297

Abstract

Palang Merah Indonesia yaitu suatu organisasi sektor publik yang mempunyai fungsi memberikan pelayanan transfusi darah yang aman dan berkualitas baik. Untuk mendapatkan darah yang berkualitas baik, dibutuhkan pengelolaan persediaan bahan habis pakai yang baik. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi persediaan bahan habis pakai pada Kantor Palang Merah Indonesia Kota Blitar. Adapun sampel yang digunakan adalah petugas pada bidang logistik. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif. Dimana data diperoleh dengan cara observasi langsung, wawancara, dan dokumentasi. Analisis dari data tersebut meliputi proses pengelolaan, pengadaan dan proses pendistribusian bahan habis pakai. Hasil analisis menunjukkan bahwa sistem informasi akuntansi persediaan bahan habis pakai pada Kantor Palang Merah Indonesia Kota Blitar sudah berjalan sesuai prosedur atau kebijakan yang diterapkan, walaupun masih ada beberapa fungsi terkait yang tidak dijalankan menyebabkan adanya ketidaksesuian stok fisik dengan kartu stok stelling yang ada pada gudang. Hal ini dikarenakan adanya rangkap tugas bagian logistik. Dan juga ada sedikit kelemahan dalam dokumen pencatatan. Disarankan untuk dibentuk team perhitungan fisik, agar tidak terjadi kecurangan atau meminimalisir ketidaksesuain stok fisik yang ada.
Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Dewi, Winona Kumara; EDT, Risa Wahyuni
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5343

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang akan memberikan peran yang sangat penting dalam pembangunan. Pajak Bumi dan Bangunan merupakan pajak daerah sebagai pendapatan daerah yang mempunyai potensi cukup tinggi dalam rangka pembiayaan pembangunan dan penyelenggaraan pemerintahan daerah. Oleh karena itu kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan sangat mempengaruhi tingkat pendapatan pemerintah daerah dari sektor pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Sungai Kasai Kecamatan Pariaman Selatan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari responden melalui kusioner. Sampel dalam penelitian ini berjumlah 58 responden. Hipotesis dalam penelitiaan ini diuji menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dan uji statistik yang dilakukan pada penelitian ini menunjukkan bahwa secara parsial dan simultan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 6 No 2 (2025): Desember Vol 6 No 1 (2025): Juni Vol 5 No 2 (2024): Desember Vol 5 No 1 (2024): Juni Vol 4 No 2 (2023): Desember Vol 4 No 1 (2023): Juni Vol 3 No 2 (2022): Desember Vol 3 No 1 (2022): Juni Vol 2 No 2 (2021): Desember Vol 2 No 1 (2021): Juni Vol 1 No 2 (2020): Desember Vol 1 No 1 (2020): Juni More Issue